{"id":3386,"date":"2023-05-24T06:35:30","date_gmt":"2023-05-24T06:35:30","guid":{"rendered":"http:\/\/localhost\/markaswalet\/?p=3386"},"modified":"2023-05-24T06:39:17","modified_gmt":"2023-05-24T06:39:17","slug":"kenapa-sarang-burung-walet-dikenakan-pajak","status":"publish","type":"post","link":"http:\/\/markaswalet.com.test\/id\/kenapa-sarang-burung-walet-dikenakan-pajak\/","title":{"rendered":"Kenapa Sarang Burung Walet Dikenakan Pajak?"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"3386\" class=\"elementor elementor-3386\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7a371f0 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"7a371f0\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-febe3c7 elementor-widget elementor-widget-text-editor\" data-id=\"febe3c7\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.23.0 - 05-08-2024 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p>Bergerak dalam bisnis sarang walet tentu memiliki keuntungan yang menjanjikan. Sarang walet memiliki khasiat untuk menjaga kesehatan dan kecantikan. Dengan berbagai manfaat yang dimiliki oleh sarang walet sendiri, tidak heran jika harga jualnya pun tinggi. Usaha atas sarang burung walet di ndonesia dikenai pajak sarang burung walet. Yang termasuk dalam objek pajaknya adalah pengambilan atau pengusahaan sarang burung walet.<\/p><p>Sedangkan yang tidak termasuk dalam objek pajak adalah pengambilan sarang walet yang telah dikenakan Penerimaan Negara Bukan Pajak (PNBP) dan kegiatan pengambilan atau pengusahaan sarang burung walet lain yang ditetapkan dengan Peraturan Daerah. Dasar hukum pajak usaha burung walet adalah Undang-Undang Nomor 28 Tahun 2009 Tentang Pajak Daerah dan Retribusi Daerah. Selain tu, terdapat\u00a0<a href=\"https:\/\/peraturan.bpk.go.id\/Home\/Details\/5116\/pp-no-91-tahun-2010#:~:text=PP%20No.%2091%20Tahun%202010,Wajib%20Pajak%20%5BJDIH%20BPK%20RI%5D\" target=\"_blank\" rel=\"noopener\">Peraturan Pemerintah Nomor 91 Tahun 2010<\/a>\u00a0tentang jenis Pajak Daerah yang dipungut berdasarkan Penetapan Kepala Daerah atau dibayar sendiri oleh Wajib Pajak.<\/p><div id=\"ez-toc-container\" class=\"ez-toc-v2_0_68_1 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\r\n<div class=\"ez-toc-title-container\">\r\n<p class=\"ez-toc-title\" >Table of Contents<\/p>\r\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\r\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"http:\/\/markaswalet.com.test\/id\/kenapa-sarang-burung-walet-dikenakan-pajak\/#Peraturan_Pajak_Sarang_Burung_Walet\" title=\"Peraturan Pajak Sarang Burung Walet\">Peraturan Pajak Sarang Burung Walet<\/a><\/li><\/ul><\/nav><\/div>\r\n<h3><span class=\"ez-toc-section\" id=\"Peraturan_Pajak_Sarang_Burung_Walet\"><\/span>Peraturan Pajak Sarang Burung Walet<span class=\"ez-toc-section-end\"><\/span><\/h3><figure class=\"wp-container-2 wp-block-gallery-1 wp-block-gallery aligncenter columns-2 is-cropped\"><\/figure>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6e806ee elementor-widget elementor-widget-gallery\" data-id=\"6e806ee\" data-element_type=\"widget\" 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data-elementor-lightbox-title=\"mangkok-4-300x225\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6MjQwOCwidXJsIjoiaHR0cDpcL1wvbWFya2Fzd2FsZXQuY29tLnRlc3RcL3dwLWNvbnRlbnRcL3VwbG9hZHNcLzIwMjNcLzA1XC9tYW5na29rLTQtMzAweDIyNS0xLmpwZyIsInNsaWRlc2hvdyI6ImFsbC02ZTgwNmVlIn0%3D\">\n\t\t\t\t\t<div class=\"e-gallery-image elementor-gallery-item__image\" data-thumbnail=\"http:\/\/markaswalet.com.test\/wp-content\/uploads\/2023\/05\/mangkok-4-300x225-1.jpg\" data-width=\"300\" data-height=\"225\" aria-label=\"\" role=\"img\" ><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-gallery-item__overlay\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t<a class=\"e-gallery-item elementor-gallery-item elementor-animated-content\" href=\"http:\/\/markaswalet.com.test\/wp-content\/uploads\/2023\/05\/sarang-walet-14-768x384-1.jpg\" data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-slideshow=\"all-6e806ee\" data-elementor-lightbox-title=\"sarang-walet-14-768x384\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6MjQ0OCwidXJsIjoiaHR0cDpcL1wvbWFya2Fzd2FsZXQuY29tLnRlc3RcL3dwLWNvbnRlbnRcL3VwbG9hZHNcLzIwMjNcLzA1XC9zYXJhbmctd2FsZXQtMTQtNzY4eDM4NC0xLmpwZyIsInNsaWRlc2hvdyI6ImFsbC02ZTgwNmVlIn0%3D\">\n\t\t\t\t\t<div class=\"e-gallery-image elementor-gallery-item__image\" data-thumbnail=\"http:\/\/markaswalet.com.test\/wp-content\/uploads\/2023\/05\/sarang-walet-14-768x384-1-300x150.jpg\" data-width=\"300\" data-height=\"150\" aria-label=\"\" role=\"img\" ><\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-gallery-item__overlay\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ca0ed14 elementor-widget elementor-widget-text-editor\" data-id=\"ca0ed14\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Terdapat 2 jenis pajak menurut lembaga pemungutnya, diantaranya adalah Pajak Pusat dan Pajak daerah. Pajak pusat adalah pajak yang langsung diambil oleh pemerintah pusat diantranya adalah\u00a0<a href=\"https:\/\/id.wikipedia.org\/wiki\/Pajak_penghasilan#:~:text=Pajak%20penghasilan%20dikenal%20sebagai%20Pajak,progresif%2C%20proporsional%2C%20atau%20regresif.\" target=\"_blank\" rel=\"noopener\">pajak penghasilan (PPh)<\/a>. Dasar penguatan peraturan bisnis sarang walet adalah Undang-Undang nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah, peraturan tersebut berisi jenis pajak daerah yang terbagi menjadi Pajak Kabupaten\/Kota, dan Pajak Provinsi. Pajak sarang burung walet kedudukannya berada di Pajak Kabupaten\/Kota, sehingga tiap Kabupaten\/Kota memiliki peraturan daerah masing-masing dalam mengatur pajak sarang burung walet.<\/p><p>Disebutkan dalam Pasal 2 ayat (1) Peraturan Pemerintah (PP) nomor 23 tahun 2018, \u201catas penghasilan dari usaha yang diterima atau diperoleh Wajib Pajak Dalam Negeri (WPDN) yang memiliki peredaran bruto tertentu, maka pengusaha dikenai Pajak Penghasilan yang bersifat final dalam jangka waktu tertentu.\u201d WPDN yang memiliki peredaran bruto tertentu adalah wajib pajak orang pribadi; dan wajib pajak badan berbentuk koperasi, persekutuan komanditer, firma, atau perseroan terbatas yang menerima atau memperoleh penghasilan dengan peredaran bruto tidak melebihi 4,8 Milyar dalam 1 (satu) tahun pajak.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f273d5f elementor-widget elementor-widget-image\" data-id=\"f273d5f\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.23.0 - 05-08-2024 *\/\n.elementor-widget-image{text-align:center}.elementor-widget-image a{display:inline-block}.elementor-widget-image a img[src$=\".svg\"]{width:48px}.elementor-widget-image img{vertical-align:middle;display:inline-block}<\/style>\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1000\" height=\"750\" src=\"http:\/\/markaswalet.com.test\/wp-content\/uploads\/2023\/05\/hancuran-5.jpg\" class=\"attachment-large size-large wp-image-2436\" alt=\"\" srcset=\"http:\/\/markaswalet.com.test\/wp-content\/uploads\/2023\/05\/hancuran-5.jpg 1000w, http:\/\/markaswalet.com.test\/wp-content\/uploads\/2023\/05\/hancuran-5-300x225.jpg 300w, http:\/\/markaswalet.com.test\/wp-content\/uploads\/2023\/05\/hancuran-5-768x576.jpg 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d7b915c elementor-widget elementor-widget-text-editor\" data-id=\"d7b915c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Selanjutnya, konsep Dasar Pengenaan Pajak (DPP) yang digunakan untuk menghitung Pajak Penghasilan (PPh) bersifat final merupakan\u00a0<a href=\"https:\/\/kbbi.web.id\/kalkulasi\" target=\"_blank\" rel=\"noopener\">kalkulasi<\/a>\u00a0jumlah peredaran bruto sarang walet perbulan. Besaran tarih PPh yang disepakati yakni 0,5% (nol koma lima persen) mbalan atau nilai pengganti yang berupa uang diterima ataupun yang diperoleh dari usaha sebelum dikurangi potongan tunai, penjualan, dan potongan lain-lainnya merupakan standar peredaran bruto yang dijadikan dasar pengenaan pajak<\/p><p>Kesimpulannya, Pajak Sarang Burung Walet adalah pajak atas kegiatan pengambilan dan\/atau pengusahaan sarang burung walet. Objek pajaknya adalah pengusahaan dan\/atau pengambilan sarang burung walet. Sementara subjek pajak burung walet yakni badan atau orang pribadi yang berkecimpung dalam pengelolaan sarang burung walet. Selanjutnya, yang menjadi Dasar Pengenaan Pajak (DPP) Sarang Burung Walet yakni nilai jual sarang burung walet tu sendiri. Nilai jual sarang burung walet dihitung berdasarkan perhitungan masing-masing. Adapun harga pasaran umum sarang burung walet ditetapkan melalui Peraturan Bupati dengan penetapan tarif pajak sarang burung walet 10%. Pajak sarang burung walet dapat bermanfaat untuk membantu proses pembangunan di masing-masin daerah dan tentunya pembangunan nasional. Maka dari tu, sahabat walet jangan lupa yaa untuk membayar wajib pajak sarang burung walet1<\/p><p><strong>Kunjungi Sosial Media Kami<\/strong><\/p><p>Instagram:\u00a0<a href=\"https:\/\/www.instagram.com\/markaswaletdotcom\/\" target=\"_blank\" rel=\"noopener\">markaswaletdotcom<\/a><br \/>Facebook:\u00a0<a href=\"https:\/\/www.facebook.com\/markaswalet\" target=\"_blank\" rel=\"noopener\">Markaswalet.com<\/a><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5e8d518 elementor-widget elementor-widget-video\" data-id=\"5e8d518\" data-element_type=\"widget\" data-settings=\"{&quot;youtube_url&quot;:&quot;https:\\\/\\\/youtu.be\\\/G4zxmxbvmrA&quot;,&quot;video_type&quot;:&quot;youtube&quot;,&quot;controls&quot;:&quot;yes&quot;}\" data-widget_type=\"video.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.23.0 - 05-08-2024 *\/\n.elementor-widget-video .elementor-widget-container{overflow:hidden;transform:translateZ(0)}.elementor-widget-video .elementor-wrapper{aspect-ratio:var(--video-aspect-ratio)}.elementor-widget-video .elementor-wrapper iframe,.elementor-widget-video .elementor-wrapper video{height:100%;width:100%;display:flex;border:none;background-color:#000}@supports not (aspect-ratio:1\/1){.elementor-widget-video .elementor-wrapper{position:relative;overflow:hidden;height:0;padding-bottom:calc(100% \/ var(--video-aspect-ratio))}.elementor-widget-video .elementor-wrapper iframe,.elementor-widget-video .elementor-wrapper video{position:absolute;top:0;right:0;bottom:0;left:0}}.elementor-widget-video .elementor-open-inline .elementor-custom-embed-image-overlay{position:absolute;top:0;right:0;bottom:0;left:0;background-size:cover;background-position:50%}.elementor-widget-video .elementor-custom-embed-image-overlay{cursor:pointer;text-align:center}.elementor-widget-video .elementor-custom-embed-image-overlay:hover .elementor-custom-embed-play i{opacity:1}.elementor-widget-video .elementor-custom-embed-image-overlay img{display:block;width:100%;aspect-ratio:var(--video-aspect-ratio);-o-object-fit:cover;object-fit:cover;-o-object-position:center center;object-position:center center}@supports not (aspect-ratio:1\/1){.elementor-widget-video .elementor-custom-embed-image-overlay{position:relative;overflow:hidden;height:0;padding-bottom:calc(100% \/ var(--video-aspect-ratio))}.elementor-widget-video .elementor-custom-embed-image-overlay img{position:absolute;top:0;right:0;bottom:0;left:0}}.elementor-widget-video .e-hosted-video .elementor-video{-o-object-fit:cover;object-fit:cover}.e-con-inner>.elementor-widget-video,.e-con>.elementor-widget-video{width:var(--container-widget-width);--flex-grow:var(--container-widget-flex-grow)}<\/style>\t\t<div class=\"elementor-wrapper elementor-open-inline\">\n\t\t\t<div class=\"elementor-video\"><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Bergerak dalam bisnis sarang walet tentu memiliki keuntungan yang menjanjikan. Sarang walet memiliki khasiat untuk menjaga kesehatan dan kecantikan. Dengan berbagai manfaat yang dimiliki oleh sarang walet sendiri, tidak heran jika harga jualnya pun tinggi. Usaha atas sarang burung walet di ndonesia dikenai pajak sarang burung walet. Yang termasuk dalam objek pajaknya adalah pengambilan atau<\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-global-header-display":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","footnotes":""},"categories":[18],"tags":[],"class_list":["post-3386","post","type-post","status-publish","format-standard","hentry","category-article"],"_links":{"self":[{"href":"http:\/\/markaswalet.com.test\/id\/wp-json\/wp\/v2\/posts\/3386"}],"collection":[{"href":"http:\/\/markaswalet.com.test\/id\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/markaswalet.com.test\/id\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/markaswalet.com.test\/id\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/markaswalet.com.test\/id\/wp-json\/wp\/v2\/comments?post=3386"}],"version-history":[{"count":4,"href":"http:\/\/markaswalet.com.test\/id\/wp-json\/wp\/v2\/posts\/3386\/revisions"}],"predecessor-version":[{"id":3390,"href":"http:\/\/markaswalet.com.test\/id\/wp-json\/wp\/v2\/posts\/3386\/revisions\/3390"}],"wp:attachment":[{"href":"http:\/\/markaswalet.com.test\/id\/wp-json\/wp\/v2\/media?parent=3386"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/markaswalet.com.test\/id\/wp-json\/wp\/v2\/categories?post=3386"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/markaswalet.com.test\/id\/wp-json\/wp\/v2\/tags?post=3386"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}